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Managerial Accounting 1 (Cost Accounting)

Managerial Accounting 1 (Cost Accounting)

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Published by YIN SOKHENG
Managerial Accounting 1 (Cost Accounting), prepared by Lecturer YIN SOKHENG, Master in Finance.

www.accviw.blogspot.com
Managerial Accounting 1 (Cost Accounting), prepared by Lecturer YIN SOKHENG, Master in Finance.

www.accviw.blogspot.com

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Published by: YIN SOKHENG on Dec 25, 2011
Copyright:Attribution Non-commercial

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03/31/2014

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Introduction toManagerial Accounting
Chapter One 
Prepared and Taught by Lecturer: YIN SOKHENG,Master in Finance
E-mail: yin_sokheng@yahoo.com
 
Managerialaccountingprovidesinfor-mationfomanagersofanorganizationwhodirectandcontrolitsoperations.Financialaccountingprovidesinfor-mationforstockholders,creditorsandotherswhoareoutsidetheorganization.
Lecturer YIN SOKHENG, Master in Finance2
I. Definition of Managerial Accounting
 
FinancialAccounting
Managerial Accounting
1.UsersExternal persons whomake financial decisionsManagers who plans for and control anorganization2.Time focusHistorical perspectiveFuture emphasis3. Verifiabilityversus relevanceEmphasis onverifiabilityEmphasis on relevancefor planning and control4. Precision versustimelinessEmphasis onprecisionEmphasis ontimeliness5. SubjectPrimary focus is onthe whole organizationFocuses on segments of an organization6. G.A.A.PMust follow GAAPand prescribed formatsNeed not follow GAAPor any prescribed format7. RequirementMandatory foexternal reportsNot mandatory
Differences Between Financial and ManagerialAccounting
Lecturer YIN SOKHENG, Master in Finance3

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